The relationship between the Massachusetts estate tax and the federal gift tax regimes can lead to somewhat surprising results.
It's imperative to have specific, well-defined parameters in mind.
Her son Anderson Cooper isn't set to inherit any of the family fortune.
Surviving spouse treated as designated beneficiary of Roth IRA in recent PLR.
Clients planning for a liquidity event may have to wait a lot longer than they used to.
A Personal Property Memorandum can help prevent fights among heirs over the seemingly little things.
Why it matters and what to do.
